Chapter 7: The Creation, A: All Things Were Created Spiritually Before They Were Created Physically

All things were created spiritually before they were created physically. This does not necessarily mean they were created at the time of the physical creation, but just before the physical creation. There is something even more basic than spirit or body that existed even before this creation.

And every plant of the field before it was in the earth, and every herb of the filed before it grew. For I, the Lord God, created all things, of which I have spoken, spiritually, before they were naturally upon the face of the earth. For I, the Lord God, had no caused it to rain upon the face of the earth. And I, the Lord God, had created all the children of men; and not yet a man to till the ground; for in heaven created created I them; and there was not yet flesh upon the earth, neither in the water, neither in the air. But, I the Lord, God, spake, and there went up a mist from the earth, and watered the whole face of the ground. And I, the Lord God, formed man from the dust of the ground, and breathed into his nostrils the breath of life; and man became a living soul, the first lesh upon the arth, the first man also; neverthless, all things were before created; but spiritually were they created and made according to my word.
Moses 3:5-7

These are the generations of the heavens and of the earth when they were created, in the day that the Lord God made the earth and the heavens, And every plant of the field before it was in the earth, and every herb of the field before it grew; for the Lord God hath not caused it to rain upon the arth, and there was not a man to till the ground.
Genesis 2:4-5

There is no account of the creation of man or other forms of life when they were created as spirits. There is just the simple statement that they were so created before the physical creation. The statements in Moses 3:5 and Genesis 2:5 are interpolations thrown into the account of the physical creation, explaining that all things were first created in the spirit existence in heaven before they were placed upon this earth.
Jospeh Field Smith, Doctrines of Salvation, 1:75-76

This earth was created first spiritually. It was a spirit earth. Nothing then lived on its face, nor was it designed that anything should. Then came the physical creation, the paradisiacal caration, the creation of the arth in the Edenic day and before the fall of man. . . . Man and all forms of life existed as spirit beings and entities before the foundations of this earth were laid. There were spirit men and spirit beasts, spirit fowls and spirit fishes, spirit plants and spirit trees. Every creeping thing, ever herb and shrub, every amoeba and tadpole, every elephant and dinosaur--all things--existed as spirits, as spirit beings, before they were placed naturally upon this earth.
Bruce R. McConkie, The Millenial Messiah, 642-43